CLA-2-84:OT:RR:NC:N1:106
Kathleen M. Cooper, Customs Broker
Seko Customs Brokerage
1301 Perry Road
Plainfield, IN 46168
RE: The tariff classification of an electric cultivator from China
Dear Ms. Cooper:
In your letter dated August 9, 2010 you requested a tariff classification ruling on behalf of your client, Great States Corporation of Shelbyville, Indiana.
The item under consideration has been identified as an electric cultivator (Model # N1C-3JY-1050). The cultivator is used for breaking sod, preparing seed beds and for cultivating gardens and flower beds. The tiller can also dig small holes for planting saplings or potted plants. You state in your request that he intended use for this electric tiller is for aerating lawns and grassy areas in private domestic and hobby gardens, and that it is not designed for use in public areas, parks, sports areas or in agriculture and forestry.
The applicable subheading for the electric cultivator (Model # N1C-3JY-1050) will be 8432.29.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports ground rollers; parts thereof: …cultivators, …: Other: Cultivators…: Walk behind rotary tillers”. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division